Category Archives: Supreme Court

A Wynne for the Dormant Commerce Clause

Posted on May 18, 2015 by Russ

The US Supreme Court today decided Comptroller of Maryland v. Wynne. The Wynnes, Maryland residents, had out of state income duly reported on both their Maryland tax return and on other state tax returns. They wanted a full credit for … Continue reading →

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Inherited IRAs and Bankruptcy Heading to the Supreme Court

Posted on December 1, 2013 by Russ

Can creditors go after an inherited IRA in bankruptcy? The Supreme Court will examine that issue next Spring when they hear arguments in Clark v. Rameker. The Supreme Court will resolve a split in the Courts of Appeal (the 7th … Continue reading →

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Tribal Casino in Michigan Might be Illegal

Posted on June 18, 2012 by Russ

Back in 1999, the Match-E-Be-Nash-She-Wish Band of Pottawatomi Indians (thankfully, they are also known as the Gun Lake Tribe–a much easier mouthful to pronounce) were recognized as an Indian tribe. They asked the Secretary of Interior to acquire property to … Continue reading →

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States Can Give Preferential Treatment to Their Own Muni Bonds

Posted on May 19, 2008 by Russ

The Supreme Court ruled today in Dept. of Revenue v. Davis that states can give preferential treatment to their own municipal bonds (over those of other states). Thus, the practice of paying state income tax on out-of-state municipal bonds will … Continue reading →

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Tax Professors: Kentucky Will Win

Posted on November 6, 2007 by Russ

As I noted, yesterday the Supreme Court heard oral arguments in Kentucky Department of Revenue v. Davis. Today, the TaxProf Blog has the views of Professors Gregory Germain of Syracuse University and Bradley Joondeph of the University of Santa Clara. … Continue reading →

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Supreme Court Hears Arguments in Davis Case

Posted on November 5, 2007 by Russ

The Supreme Court heard arguments in Kentucky Department of Revenue v. Davis today. The Scotusblog has a good discussion of the arguments that were made today. The case, as I’ve mentioned before, is on whether or not states can favor … Continue reading →

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Municipal Bond Interest, California, and the Supreme Court

Posted on September 3, 2007 by Russ

As I mentioned previously, the Supreme Court will hear Department of Revenue v. Davis this Fall. If the Supreme Court rules for the Kentucky Department of Revenue (overturning the Kentucky Court of Appeals), then nothing will change, and states will … Continue reading →

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Muni Bonds After “United Haulers”

Posted on July 5, 2007 by Russ

As I mentioned in May, the Supreme Court will be looking at the taxing of municipal bonds later this year (Department of Revenue v. Davis). There’s an interesting article that I found that analyzes what the Supreme Court will likely … Continue reading →

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A Big Case for the Supreme Court Later this Year

Posted on May 21, 2007 by Russ

The Supreme Court doesn’t decide many tax cases. They’re usually not that interesting, and it’s rare to see a split among the different circuits in a tax issue. However, a very important tax case will be decided in the next … Continue reading →

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Tax Court Releases Clarifying Statements in Kanter Case

Posted on July 21, 2005 by Russ

According to Tax Analysts, the Tax Court has released clarifying statements in the Kanter and Ballard cases. However, the statements are not available on the Tax Court’s website. Tax Analysts is reporting that Chief Judge Joel Gerber released statements outlining … Continue reading →

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